CIR NO.867/05/2008-CX, DT. 04/04/2008

Operationalization of Large Taxpayer at Mumbai

The undersigned is directed to refer to the Board’s circular No. 834/11/2006-CX, dated 05.10.2006, wherein the instructions regarding working of Large Taxpayer Unit at Bangalore were issued. The Large Taxpayer Unit at Mumbai has been made operational and notification No. 19/2008-CE(NT), dated 27.03.2008, has been issued in this regard.

2. The instructions contained in the aforesaid circular shall apply mutatis mutandis in respect of the LTU, Mumbai subject to the following changes made in Paras 2 (I) (a), (VI),( IX) and (XIV) (iv);

Para 2(I) (a)- Filing of returns (Central Excise and Service Tax)-As a transitional measure, the returns for the month of March, 2008 ( to be filed in April, 2008) will be filed with the erstwhile jurisdictional officers and the returns for the month of April, 2008, onwards shall be filed in the LTU.

Para 2 (VI)- Duty payment- As e-payment has been made mandatory for units paying duty of more than Rs. 50 lakh through PLA, this clause is deleted. Large Taxpayers should pay all taxes through e-payment mode only.

Para 2 (IX)- ER.1 return- As the format of ER.1 has been modified, this clause is deleted.

Para 2 (XIV) (iv)- In case of any time-bound matter like review of orders or filing of appeal or hearing of the cases in the Court, etc., the present jurisdictional Commissioner should handle the matter for the month of April, 2008, and thereafter, the cases should be transferred. For other time-bound matters, where the action is required to be taken during the next one month, i.e., the month of May, 2008, the jurisdictional Commissionerate should send a D.O. letter explaining the relevant details of these cases.

3. The field formations as well as trade and industry may be suitably informed.

4. Hindi version will follow.

Yours faithfully,

(Rahul Nangare)
Under Secretary to the Government of India

F.No. 201/24/2006-CX-6

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